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STAHL v. VILLAGE OF HOFFMAN ESTATES

No. 1-97-3145.

694 N.E.2d 1102 (1998)

296 Ill. App.3d 550

230 Ill.Dec. 824

Gary STAHL and Carol Stahl, James J. Faust, Harvey Silverberg and Susan Silverberg, Plaintiffs-Appellants, v. The VILLAGE OF HOFFMAN ESTATES, an Illinois Municipal Corporation and Douglas Ellsworth, Finance Director of the Village of Hoffman Estates, Defendants-Appellees.

Appellate Court of Illinois, First District, Fourth Division.

May 14, 1998.

Attorney(s) appearing for the Case

Michael Kalland, Law Offices of Josette Skelnik, Elgin, Mark Schuster, Meyers, Schuster, Flowers & Solano, Elgin, for Plaintiffs-Appellants.

Richard N. Williams, Corp. Counsel, Village of Hoffman Estates, Hoffman Estates, for Defendants-Appellees.

Justice WOLFSON delivered the opinion of the court:

People who transfer title to real estate in the Village of Hoffman Estates are required to pay a transfer tax. But, since September 21, 1987, a grantor who lives on the property for a year is exempted from paying the tax if he or she buys another residence in the Village within a certain period of time.

The plaintiffs in this case—Gary and Carol Stahl,...

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